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The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 570 Documents
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The effect of corporate governance on the relationship between corporate social responsibility disclosure and corporate value Herlina Samsi
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.279

Abstract

This study aims to reveal the effect of corporate governance on the relationship between corporate social responsibility disclosure and corporate value. The data were taken from sustainability reports, annual reports, and financial statements of companies listed in Indonesia Stock Exchange from sector one to seven in a row during 2009-2010. This study replicates the research by Rustiarini (2010). It shows that corporate social responsibility and corporate governance disclosure, both simultaneously and partially, have significant effect on corporate value. Corporate governance as a moderating variable does not affect the relationship between corporate social responsibility disclosure and corporate value. Of 28.9 percent of variation in corporate value is explained by variables of corporate social responsibility disclosure, corporate governance, and interaction variables used in the model, while the rest of 71.1 percent must be caused by other variables. For further studies, the researchers could take longer period with other variables (i.e. variables of corporate governance, return on assets, cash holdings, dividend payout ratio, and investment opportunity) and use another index (i.e. corporate governance index issued by the Indonesian Institute for Corporate Governance (IICG).
Fraud diamond analysis in detecting financial statement fraud Muara Rizqulloh Noble
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1632

Abstract

This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud. It used 36 mining companies listed on the Indonesia Stock Exchange (IDX) period 2014-2016 as the sample. This sample was taken using a purposive sampling technique and data analysis were analyzed using multiple linear regression. The results indicate that pressure proxied by financial targets and rationalization proxied by change in auditors have an effect on financial statement fraud, whereas opportunity proxied by ineffective monitoring and capability proxied by replacement of directors have no effect on financial statement fraud.
ANALISIS EFISIENSI DAN EFEKTIVITAS PROSES PERENCANAAN DAN PENGANGGARAN DAERAH Sopanah Sopanah
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.429

Abstract

The purpose of this research is to describe the process consistency and the result of planning and budgeting in Malang City. Besides that it also formulates the recommendation for increasing participative effectiveness and planning process eficiency, budgeting and transparenq). Based on the document of development planning which has been elaborated earlier and the result of survey and inferential researcher analysis, i, appears that there are sotne inconsistencies in planning process and budgeting in the area of Malang City. Budgeting planning process of the area are said to be effective when all are related to the specified program priority, the intention can be reached in timely mean and matched with regulation. Based on the result of survey to 50 respondents, they said that inconsistencies have occurred. These are due to the goods that are not totally related to the regulation (product punished). It is also due to the time of doing the budgeting process. From 6 steps in budgeting planning process, they are in consistency. It is found that budgeting planning process in Malang City is not yet effective. Meanwhile, budgeting planning process of the area are said to be eficient if some of the proposals from Musrenbang (the conformity of planning and developrnent) are accommodated in APBD. It can be generalized that very few proposals are agreed due to the limited budget.
Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR) Devica Pratiwi
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1929

Abstract

Along with the changing time, CSR activities carried out by companies currently have been able not only to improve the welfare of the community but also to create shared value. In this concept, companies must be aware that creating shared value (CSV) is able to produce benefits to be shared and is more than just focusing on social responsibility. Companies should not only take corrective actions, but also reorganize the business strategies they use starting from the stages of planning and production to the stage of distribution to the end consumer, while still considering the factors of the company (economy), human and environment, or often referred to as the triple bottom line (profit, people, planet). This study aims to observe the development and disclosure of CSV in companies by using sustainability reports based on the system in yoga. Judging from the type of data, the approach used in this study is a qualitative descriptive approach. The research data used is the Sustainability Reports of Coca-Cola Company, Ltd., Nestle, and PT. Unilever Indonesia, Tbk for 2018. The results of this study show that the three companies have implemented CSV activities which are expressed in 5 Yamas Yoga: Ahimsa/non-violence; Satya / truthfulness / non-falsehoods; Asteya / honesty, non-stealing; Brahmacharya / Self-control; and Aparigraha / non-possessiveness, non-greediness. not expecting, asking, or accepting inappropriate gifts from any person.
Analysis of the effect of third party fund, capital adequacy ratio, and loan to deposit ratio on bank‟s profitability after the application of IFRS You Are Nita Sari; Nur Suci I Mei Murni
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.855

Abstract

The objective of this research is to analyze the effect of third party fund, capital adequacy ratio, and loan to deposit ratio on bank’s profitability after the application of IFRS. The bank’s profitability in this study is measured using return on assets (ROA). The samples used are 22 conventional commercial banking companies listed on the Indonesia Stock Exchange in the period from 2012 to 2013, which are selected through purposive sam-pling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that: (1) the variables of third party funds (TPF), capital adequacy ratio (CAR), and loan to deposit ratio (LDR) simultaneously have significant effect on return on assets (ROA); (2) the variable of third party fund (TPF) partially has positive but not significant effect on return on assets (ROA); (3) the variable of capital adequacy ratio (CAR) partially has positive and significant effect on return on assets (ROA); (4) the variable of loan to deposit ratio (LDR) partially has positive but not sig-nificant effect on return on assets (ROA) in conventional commercial banking companies listed on the Indonesia Stock Exchange (after the implementation of IFRS. The ability of the independent variables to explain the dependent variable in this study is 17.8%, while the remaining 82.2% is explained by other variables outside the models studied.
ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH ADANYA KOMITE PADA BANK-BANK GO PUBLIC DI INDONESIA Fendi Permana Widjaja; Rovila El Maghviroh
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.40

Abstract

Quality of earnings and firm value are the factors found to be interesting for the researchrecently. This study aims to determine differences in earnings quality and firm value beforeand after the committee audit. It is initially motivated by the different research resultsconducted y previous researchers. Yet, up to now, there isnt any research that examinessuch factors in the banking industries by comparing the time series. In this research,earnings quality is measured using changes in total accruals and the ratio of quality ofincome, while the companys value is measured using price to book value and Tobins Q.The samples are publicly traded banks in Indonesia, with the total of 12 companies. Thesample is taken by means of purposive sampling method. The period observed in this study isthree years before and after the audit. The result of the calculation of earnings quality(changes TA and the ratio of quality of income) and corporate value (price to book value andTobins Q) showed little effect of audit committee on earnings quality and company valuewhich is indicated by statistical test that there isnt difference of quality earnings and valueof companies before and after the committee audit. This shows that within three years of thecommittee audit cannot perform their duties optimally
THE PREDICTIVE POWER OF EARNINGS AND CASH FLOWS (TESTING AT THE EVERY STAGE OF COMPANYS LIFE CYCLE) Dyah Ayu Kusuma Wardhani; Luciana Spica Almilia
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.208

Abstract

Earnings and cash flow are the two important factors in the companys life cycle. The researchobjective of this study is to determine the effect of earnings, overall cash flow, andcomponents of earnings on future cash flows of manufacturing companies listed on the IndonesiaStock Exchange at the every stage of companys lifecycle cycle. The sample used consistsof 99 manufacturing companies listed on Indonesia Stock Exchange (IDX). Secondarydata on the companys financial statement was taken from the period 2006 to 2010 and thesewere obtained from ICMD (Indonesia Capital Market Directory) and IDX. A data analysistechnique for testing the research problems is linear regression analysis. The results showearnings, overall cash flow, and cash flow components have significant predictive power forfuture earnings and cash flows.
The effect of capital structure, institutional ownership, managerial ownership, and profitability on company value in manufacturing companies Jhonatan Trafalgar; Laely Aghe Africa
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1619

Abstract

This study aimed to examine the effect of capital structure, institutional ownership, managerial ownership, and profitability on company value. It used independent variables such as capital structure with a proxy of Debt to Equity Ratio (DER), institutional ownership, managerial ownership, and profitability with a proxy of Return on Equity (ROE), and the dependent variable such as company value. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2014-2017, with the population of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the sample of manufacturing companies in the sector of various industries in the period 2014-2017. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a multiple linear regression analysis with SPSS 23. The results indicated that the Debt to Equity Ratio (DER), institutional ownership, and managerial ownership have no significant effect on company value, while Return on Equity (ROE) has a significant effect on company value. The company's goal can be achieved if the company's performance is able to optimize the value of the company.
The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya Auliarahma .; Titis Puspitaningrum Dewi Kartika
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.326

Abstract

This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires. The sampling technique in this study uses non probability sampling in the form of convenience sampling. The results show that the variable of rule of law affects the success of the implementation of performance-based budgeting; the variable of accountability, transparency and participation affects the success of the implementation of performance-based budgeting; the variable of technical and managerial competence of employees affects the success of the implementation of performance-based budgeting; the variable of organizational capacity affects the success of the implementation of performance-based budgeting, while the variable of information technology does not affect the success of the implementation of performance- based budgeting.
The influence of hofstede’s cultural dimensions on corporate social responsibility implementation: a study on state-owned companies in Java, Indonesia Erlina Diamastuti; Tyas Ajeng Nastiti; Marisya Mahdia Khoirina
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1843

Abstract

This study aims to examine the influence of Hofstede’s cultural dimension on the implementation of Corporate Social Responsibility at State-Owned Companies in Java, Indonesia. The data were analysed using multiple linear regression analysis with the sample consisting of 100 employees at 50 state-owned company in Java, Indonesia taken by using a purposive sampling method and the return rate of the questionnaire is 62%. The results indicate that the five dimensions of Hofstede’s culture only Power Distance and Individualism/ Collectivism have a positive and significant effect on the implementation of Corporate Social Responsibility by State-Owned Companies in Indonesia, while Uncertainty Avoidance, Masculinity/ Femininity and Long-term/ Short-term Orientation have a negative but not significant effect on the implementation of Corporate Social Responsibility. The results also indicate that not all of Hofstede’s cultural dimensions affect the implementation of corporate social responsibility to state-owned companies in Java, Indonesia. This research is expected to provide benefits for researchers and the community that culture is one of the factors that can be considered as a component that can influence the implementation of Corporate Social Responsibility.

Page 3 of 57 | Total Record : 570

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